Did Ordram 5 Granular qualify for California's fertilizer exemption when rice farmers used it to control watergrass?

Plain-English summary

Ordram 5 Granular was a selective herbicide used by rice farmers to control watergrass. California treated it as a weed killer rather than a plant nutrient.

Because it was not a plant nutrient, it did not qualify for the fertilizer exemption under section 6358.

Common questions

Was Ordram 5 Granular a fertilizer?

No.

What was its described use?

Controlling watergrass in rice farming.

Did it qualify for the section 6358 exemption?

No.

Citations and references

• California Revenue and Taxation Code § 6358

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/510-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/510-0900.pdf

Original ruling text

State of California

Memorandum

To:

Marysville Compliance

From:

Tax Counsel (GAT) – Headquarters

Subject:

P--- N--- S---, Inc.
P. O. Box XX
---, California

Board of Equalization

510.0900

March 4, 1966

SR -- XX XXXXXX

This is in reply to your letter of February 28, 1965, regarding the product Ordram 5
Granular produced by --- --- Co.
It is our understanding from the label specimen which you submitted that this product is a
selective herbicide used by rice farmers to control watergrass. Inasmuch as it is a weed killer
and not a plant nutrient, it does not qualify as a fertilizer under § 6358.

GAT:md